Who Needs to Generate W7 Form and Why It’s Important The need to generate W7 form arises typically for non-resident extraterrestrial beings and remote places nationals who need to report taxes inside the U.S. Without an ITIN, those people will not be able to nicely report their tax returns, which can result in penalties, delays in processing returns, and complications at the same time as coping with the IRS. https://sites.google.com/view/paystubusa/blog/who-needs-to-generate-w7-form-and-why-its-important